Research on Professional Responsibility and Ethics in Accounting Vol: 12


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Product Details
Format:
Hardback
ISBN:
9780762313938
Published:
17 Dec 2007
Publisher:
Emerald Group Publishing Limited
Dimensions:
232 pages - 152 x 229 x 23mm
Series:
Research on Professional Responsibility and Ethics in Accounting

Categories:

Research on Professional Responsibility and Ethics in Accounting" is devoted to publishing high-quality research and cases that focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. The series features articles on a broad range of important and timely topics, including professionalism, social responsibility, ethical judgment, and accountability. The professional responsibilities of accountants are broad-based; they must serve clients and user groups whose needs, incentives, and goals may be in conflict. Further, accountants must interpret and apply codes of conduct, accounting and auditing principles, and securities regulations. Compliance with professional guidelines is judgment-based, and characteristics of the individual, the culture, and situations affect how these guidelines are interpreted and applied, as well as when they might be violated. Interactions between accountants, regulators, standard setters, and industries also have ethical components. Research into the nature of these interactions, resulting dilemmas, and how and why accountants resolve them, is the focus of this series. This title publishes annually.
ESTABLISHING A STANDARDIZATION SAMPLE FOR ACCOUNTING STUDENTS’ DIT SCORES. INSTITUTIONAL OWNERSHIP AND CORPORATE POLITICAL ACTIVITY IN THE INSURANCE INDUSTRY. WHAT CONSTITUTES AN ACT DISCREDITABLE?. CAREER AMBITION VS. CONCERN FOR OTHERS. CORPORATE GOVERNANCE SYSTEMS. WILL CORPORATE GOVERNANCE AND WHISTLEBLOWING PROVISIONS IMPROVE FINANCIAL RESPONSIBILITY?. MANAGERIAL INTENT AND THE ETHICS OF EARNINGS MANAGEMENT. SELF-SERVING BIAS, RESPONDENT KNOWLEDGE, AND PERCEPTIONS OF NON-AUDIT SERVICES’ IMPACT ON AUDITOR INDEPENDENCE. AN INSTRUCTIONAL CASE. List of Contributors. Editorial Information.

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